WAC 137 | Washington Department of Revenue

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.240	Tax on manufacturers.
82.04.250	Tax on retailers.
82.04.270	Tax on wholesalers, distributors.
82.08.020	Tax imposed--Retail sales--Retail car rental.
82.14.030	Sales and use taxes authorized--Additional taxes authorized--Maximum rates.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
N/A	Repealed 12/18/97. Information addressed in 137 is also discussed in other rules adopted by the Department, such as WAC 136 (Manufacturing) and 19301 (MATC).
458-20-137	Articles manufactured and installed.Effective ---

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
N/A	Director Fees are Subject to the Business and Occupation (B&O) Tax

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
13 WTD 18	THIS DETERMINATION HAS BEEN OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 01-006, 20 WTD 124 (1999)
13 WTD 18	B&O TAX - SELLING - OUT-OF-STATE MANUFACTURE - INSTALLATION BY SUBCONTRACTOR IN WASHINGTON.A foreign company will be taxable as a seller when it contracts with a Washington taxpayer to have its product manufactured out-of-state installed in this state.